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Awanita Enterprises sells computer flash drives for $1.75 per unit. The unit variable cost is $0.07. The breakeven point in units is 3,600, and the

Awanita Enterprises sells computer flash drives for $1.75 per unit. The unit variable cost is $0.07. The breakeven point in units is 3,600, and the expected sales in units are 4,600. What is the margin of safety in dollars?

A. $6,300

B. $70

C. $1,680

D. $1750

Colossal Beverages Company sells two products, A and B. Mist predicts that it will sell 2,500 units of A and 2,000 units of B during the next period. The unit contribution margins are $4.00 and $5.00 for products A and B, respectively. What is the weightedaverage unit contribution margin? (Round your answer to the nearest cent.)

A. $4.56

B. $9.00

C. $4.44

D. $4.50

Emeka Company has provided the following information:

Sales price per unit

$42

Variable cost per unit

16

Fixed costs per month

$18,000

Calculate the contribution margin per unit.

a. $58

b. $42

c. $16

d. $26

Tentacle Television Antenna Company provided the following manufacturing costs for the month of June.

Direct labor cost

$132,000

Direct materials cost

84,000

Equipment depreciation

(straightline)

23,000

Factory insurance

11,000

Factory manager's salary

11,200

Janitor's salary

5,000

Packaging costs

19,000

Property taxes

16,000

From the above information, calculate Tentacle's total fixed costs.

a. 43,200

b. $66,200

c. $61,200

d. $301,200

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